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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH, VP & SHRI S. RIFAUR RAHMAN, AM
भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP:
These appeals of assessee are arising out of the orders of the Commissioner of Income Tax (Appeals)]-20, Mumbai [in short ITA Nos.1990 & 1991/Mum/2019 M/s Dream Motels Pvt. Ltd.; AYs 14-15 & 15-16 CIT(A)], in appeal Nos. CIT(A)-20/IT-10349/2016-17 & CIT(A)-20/IT- 10084/2017-18 even date 15.03.2019. The assessments were framed by the Income Tax Officer, Ward 12(2)-1, Mumbai (in short DCIT/ITO/ AO) for the A.Ys. 2014-15 & 2015-16 vide order dated 22.09.2016 & 22.08.2017 under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’). The registry placed on record assessee’s letters dated 5th May, 2. 2021 wherein it has been submitted that the assessee has already opted for settlement of dispute for both the assessment years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and received Form No.3 from appropriate authority. The Ld. DR submitted that the appeal may be dismissed.
In view of foregoing, the appeals stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.
In the Result, the appeals are dismissed as withdrawn. Order pronounced in the open court on 13.07.2021. (ए रयपऔय यहभान/ S. RIFAUR RAHMAN) (भहावीय स िंह /MAHAVIR SINGH) (रेखा दस्म / ACCOUNTANT MEMBER) (उऩाध्मक्ष / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated: 13.07.2021 ुदीऩ यकाय, व. ननजी चिव/ Sudip Sarkar, Sr.PS ITA Nos.1990 & 1991/Mum/2019 M/s Dream Motels Pvt. Ltd.; AYs 14-15 & 15-16 आदेश की प्रतिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीराथी / The Appellant 1. प्रत्मथी / The Respondent. 2. आमकय आमुक्त(अऩीर) / The CIT(A) 3. 4. आमकय आमुक्त / CIT 5. ववबागीम प्रनतननचध, आमकय अऩीरीम अचधकयण, भुिंफई / DR, ITAT, Mumbai आदेशान सार/ BY ORDER, गार्ा पाईर / Guard file. 6. त्मावऩत प्रनत //व. तनजी सधिव/ Sr. Private Secretary आयकर अपीऱीय अधिकरण, भुिंफई / ITAT, Mumbai